Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 March 2018
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Issued under section 148 of the CGST Act, this notification allows specified persons such as UN agencies, embassies and other notified organisations to file refund applications under section 55 within 18 months from the end of the quarter in which supplies were received, instead of six months. The notification addresses initial portal-related constraints
Issued under section 148 of the CGST Act, this notification allows specified persons such as UN agencies, embassies and other notified organisations to file refund applications under section 55 within 18 months from the end of the quarter in which supplies were received, instead of six months. The notification addresses initial portal-related constraints
Issued under section 39(6) read with section 168, and superseding Notification No. 08/2018, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to April 2018 up to 31 May 2018. The extension grants additional compliance time to ISDs.
Issued under section 39(6) read with section 168, and superseding Notification No. 08/2018, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to April 2018 up to 31 May 2018. The extension grants additional compliance time to ISDs.
